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2022-12-31-accounts

International Council on Monuments and Sites, UK

(ICOMOS-UK)

Financial statements

for the year ended

31 December 2022

Charity No 1175871

INTERNATIONAL COUNCIL ON MONUMENTS AND SITES, UK

International Council on Monuments and Sites, UK

Contents

Page
Reference and administrative details of the charity, its Trustees and Advisors 1
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the financial statements 8 to 13
The following page does not form part of the statutory financial statements.
Income and Expenditure Account 14

International Council on Monuments and Sites, UK

Reference and Administration Details

Charity name International Council on Monuments and Sites, UK Other name ICOMOS-UK Registered charity number 1175871 Principal address 70 Cowcross Street, London EC1M 6EJ

Names of the trustees who manage the charity

Clara Arokiasamy -President

-Chair Intangible Cultural Heritage Committee Robert Early -Vice President, Andrew Webster -Treasurer

Ataa Alsalloum Deniz Beck Carl Carrington Dorian Crone Brandi Hall-Crossgrove William Garrett Ian George Keith Lilley Michael Mail Peter Marsden Hazel Mcgregor Valeria Passetti Sian Rees Sarah Simmonds Christopher Underwood Rosalyn Watson

-Chair Education, Training and Events Committee

-Chair Development Committee

-Chair Development Committee -Chair World Heritage Committee

from 8 Sept 2022

to 8 Sept 2022

from 8 Sept 2022 from 8 Sept 2022 to 8 Sept 2022 to 8 Sept 2022

to 8 Sept 2022

from 8 Sept 2022

Observers

The Rt Hon The Lord Hankey -Past President Tom Hassall -Past President Richard Hughes -Past President Mansell Jagger -Past President David Thackray -Past President

Paul Walshe

Andrew McKean Tarek Teba Sean O'Reilly Vasilis Sarhosis Doug Evans

-Chair Cultural Landscapes & Historic Gardens Committee -Chair Cultural Tourism Committee -Chair Digital Technology Committee -Chair Education, Training and Events Committee to 8 Sept 2022 -Chair ISCARSAH Committee -Chair Wood Committee

Page 1

International Council on Monuments and Sites, UK

Trustees' Annual Report

Names and addresses of advisors

Bankers HSBC 39 Tottenham Court Road London W1T 2AR Independent examiner Anthony Alford Chartered Accountant Shepherd's Crook Netherbury Dorset DT6 5LY Name of senior member of staff Susan Denyer Secretary

Structure, Governance and Management

Type of governing document - Constitution of the Charitable Incorporated Organisation registered by the Charity Commission on 22 November 2017 Trustee selection method - Elected by the members of the organisation.

-The charity trustees to retire by rotation shall be those who have been longest in office slice their last appointment or reappointment. If any trustees were last appointed or reappointed on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot.

Objectives and Activities

Policies and objectives

The objects of the CIO are to advance for the public benefit the protection, conservation, preservation and enhancement of monuments, groups of buildings and landscapes of historical or public interest, through fostering national and international co-operation promoting good practice and harnessing skills and technical capabilities.

Main activities undertaken to further the charity's purpose for the public benefit

ICOMOS-UK

Page 2

International Council on Monuments and Sites, UK

Trustees' Annual Report

Achievements and Performance

Review of activities

This review covers the twelve month period from 1 January to 31 December 2022.

This year has been an opportunity to re-focus after the worst of the Covid pandemic. Early in the year both the Office Manager and the Events Co-ordinator left ICOMOS-UK as a result of being offered good career moves. This provided the opportunity to merge the two posts and to create an Operations Manager. At the same time the Secretary became an Honorary post. Our office management has also been streamlined to reflect more flexible home/office working arrangements post Covid. We now have one office desk combined with shared space for small meetings, and benefiting from the upgraded meetings room in Cowcross Street,we are able to hold hybrid Committee meetings as well as hybrid events.

In April we held a very successful joint meeting in North Wales with ICOMOS Ireland on World Heritage Challenges in Wales and Ireland. Based in Caernavon within the Slate Landscape of Northwest Wales World Heritage Site that was inscribed in 2021, delegates were able to appreciate the initiatives being undertaken within the World Heritage Site and to debate how National Committees in both countries were addressing issues such as development pressures amd climate change. Partners for the event included Gwynedd County Council, Welsh Slate Museum; CADW, and the Welsh Covernment.

Other events included in September, a virtual evening presentation on Iran's vernacular architecture: How history, geography, environment and cultural traditions have shaped and continue to shape it, by Associate Professor Mohammad Hassan Talebian, the University of Teheran, and our annual Christmas Lecture, a hybrid event was presented by Christoph Mick, Professor of Modern European History at the University of Warwick who gave a highly topical presentation on The fight for the the past: Contested heritage and the Russian invasion of Ukraine. During the year, our Wood sub-Committee has continued to organize a series of topical virtual events.

UK members remain active in many ICOMOS International Scientific Committees and contribute to the work of the ICOMOS World Heritage Unit. Our digiral presence has continued to expand, as has our Twitter followers and web traffic, and our membership has also continued to grow during the year.

Financial Review

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

The trustees aim to keep reserves sufficient to cover 2-4 months expenditure

Details of any funds materially in deficit

No fund of the Charity is in deficit

Selection of Trustees

Selection of new trustees is made on the basis of particular expertise in a field relevant to the activity of ICOMOS-UK that will enable them to make a valuable contribution to the organisation.

Page 3

International Council on Monuments and Sites, UK

Trustees' Annual Report

Organisational structure and decision making.

The day to day management of the charity is provided by the Secretary supported by an Operations Manager and is conducted in accordance with the policy and guidance given by the Executive Committee.

Accounting responsibilities of the trustees

Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the association and of the income and expenditure of the association for that period. In preparing these accounts the trustees

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the association and to enable them to ensure that the accounts comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the association and hence for taking reasonable steps for the prevention of fraud and other irregularities

Approval

This report was approved by the Trustees on and signed on their behalf

Clara Arokiasamy President

Page 4

International Council on Monuments and Sites, UK

Independent Examiner's Report to the Trustees of the International Council on Monuments and Sites, UK (charitable incorporated organisation number 1175871 ("the CIO")

I report on the financial statements of the CIO for the year ended 31 December 2022 which are set out on pages 6 to 13

This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in a Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the CIO and the CIO's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the CIO's Trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act")

I report in respect of my examination of the CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anthony Alford Chartered Accountant Shepherd's Crook, Netherbury, Dorset DT6 5LY

Page 5

International Council on Monuments and Sites, UK

Statement of Financial Activities for the year ended 31 December 2022

Notes
Income from
Donations
3
Income from Charitable Activities
4
Investments
5
Other Income
Total Income
Expenditure on
Charitable activities
Direct costs
6
Costs of conference and seminars
Support costs
7
Governance costs
8
Subvention to ICOMOS International
Total Expenditure
Net income before other recognised gains and losses
Transfers between funds
Net Movement in Funds
Funds brought forward
Total funds carried forward
2022
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
Funds
£
£
£
£
47,856
47,856
5,341
5,341
4
4
-
53,201
-
-
53,201
24,260
600
24,860
3,220
3,220
6,316
6,316
1,730
1,730
16,683
16,683
52,209
-
600
52,809
992
-
(600)
392
-
992
-
(600)
392
14,557
2,500
7,455
24,512
15,549
2,500
6,855
24,904
2021
Total
Funds
£
48,193
3,418
-
-
51,611
29,319
87
5,451
1,558
17,495
53,910
(2,299)
-
(2,299)
26,811
24,512

All activities relate to continuing operations.

The notes on pages 8 to 13 form part of these financial statements

Page 6

International Council on Monuments and Sites, UK

Balance Sheet as at 31 December 2022

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors and prepayments
14
Cash at bank held by ICOMOS-UK
Cash at bank and petty cash
Current liabilities
Creditors : amounts falling due within one year
15
Net Current assets
Net Assets
Charity funds
Restricted funds
Unrestricted funds
General
Designated
16
£
£
-
12,164
8,008
20,890
41,062
16,158
24,904
£
24,904
6,855
15,549
2,500
£
24,904
2022
2021
£
-
11,990
8,329
17,587
37,906
13,394
24,512
24,512
7,455
14,557
2,500
24,512

The financial statements were approved by the Trustees on and signed on their behalf by:

Clara Arokiasamy President

Andrew Webster Treasurer

The notes on pages 8 to 13 form part of these financial statements

Page 7

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2022

1 Constitution and objects

2 Accounting policies

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

General Funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The name and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income Tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of the resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use,

Page 8

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2022

Accounting policies (continued)

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities

All assets costing more than £500 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset my not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activity.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimate residual value, over their expected useful lives on the following bases:

Fixtures and fittings 25% on reducing balance Computer equipment 25% straight line

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt, or the amount it has received as advanced payments for the goods or services that it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

2.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 9

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2022

3
Income from donations
Donations - by subscriptions
Donations - other
Gift Aid
Grants from Government Agencies
4
Income from charitable activities
Income from conferences and seminars
Advisory income
Intern grant
Sale of publications
5
Investment income
Bank interest received
6
Direct costs
Wages and salaries
Payroll service
Advertising
Restricted projects
Office rent and storage
Depreciation
Fees for HLF Bid
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
36,495
-
36,495
8,560
8,560
2,801
-
2,801
-
-
-
47,856
-
47,856
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
5,341
-
5,341
-
-
-
-
-
-
-
5,341
-
5,341
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
4
-
4
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
16,971
-
16,971
576
-
576
1,453
-
1,453
-
600
600
2,760
-
2,760
-
-
-
2,500
-
2,500
24,260
600
24,860
Total
Funds
2021
£
36,847
10,690
656
-
48,193
Total
Funds
2021
£
2,158
-
1,260
-
3,418
Total
Funds
2021
£
-
Total
Funds
2021
£
21,099
864
-
-
6,558
798
-
29,319

Page 10

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2022

7
Support costs
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
Printing, stationery postage and telephone
1,479
-
1,479
Computer costs
2,542
-
2,542
Insurance
1,725
-
1,725
Travel & subsistence
-
-
-
Affiliation fees
400
-
400
Website expenses
170
-
170
Miscellaneous expenses
-
-
-
6,316
-
6,316
8
Governance costs
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2022
£
£
£
Independent examination fee
900
-
900
Bank charges
830
-
830
1,730
-
1,730
9
Analysis of resources expended by expenditure type
Staff
Restricted
Other
Total
Costs
Funds
Costs
2022
2022
2022
2022
£
£
£
£
Subvention to ICOMOS International
16,683
16,683
Costs of generating income
from charitable activities
3,220
3,220
Costs of generating funds
-
-
19,903
19,903
Direct costs
16,971
600
5,260
22,831
Support costs
2,029
6,316
8,345
19,000
600
11,576
31,176
Governance
1,730
1,730
19,000
600
33,209
52,809
10
Net incoming resources
This is after charging
2022
£
Depreciation of tangible fixed assets
-owned by the charity
-
Total
Funds
2021
£
1,908
1,090
1,578
20
740
115
-
5,451
Total
Funds
2021
£
900
658
1,558
Total
2021
£
17,495
87
17,582
28,455
6,315
34,770
1558
53,910
2021
£
798

During the year, no trustees received any remuneration as a trustee During the year, no trustees received any benefits in kind

During the year, no trustees received reimbursement of expenses (2021 Nil )

Page 11

International Council on Monuments and Sites, UK Notes to the Financial Statements - 31 December 2022

11 Independent examiner's remuneration

The independent examiner's remuneration amounted to an Independent Examination fee of £900 (2021 £900) and a payroll service fee of £576 (2021 £576)

12
Staff costs
Staff costs were as follows
2022
£
Salaries
16,971
The average number of persons employed by the charity during the year was:
2022
Nos
1
Average headcount expressed as a full time equivalent:
2022
Nos
1
No employee received remuneration amounting to more than £60,000 in either year
13
Tangible fixed assets
Computer
Equipment
2022
Cost
£
Balance at 1 January 2022
3,192
Purchases in year
-
Balance at 31 December 2022
3,192
Depreciation
Balance at 1 January 2022
3,192
Charge for the year
-
Balance at 31 December 2022
3,192
Net book values
Balance at 31 December 2022
-
Balance at 31 December 2021
-
14
Debtors
2022
£
Donation
7,000
Prepayments
1,164
Tax and Gift Aid recoverable
4,000
12,164
15
Creditors: amounts due within one year
2022
£
Accruals
4,393
Subscriptions paid in advance
11,765
16,158
2021
£
21,099
2021
Nos
3
2021
Nos
1
Computer
Equipment
2021
£
3192
-
3,192
2,394
798
3,192
-
-
2021
£
7,000
990
4,000
11,990
2021
£
2,026
11,368
13,394

Page 12

International Council on Monuments and Sites, UK

Notes to the Financial Statements - 31 December 2022

16
Statement of funds
Designated funds
Advisory service
General funds
Other general funds
Total unrestricted funds
Restricted funds
Cultural Landscape and Historic
Gardens Education fund
Education and training fund
Intangible Cultural Heritage in
Museums project
Total funds
17
Summary of funds
Designated funds
General funds
Restricted funds
18
Analysis of net assets between funds
Tangible fixed assets
Current assets
Creditors due within one year
Opening
Balance
£
2,500
14,557
Incoming
Resources
Transfers
Carried
resources
expended
in/out
forward
£
£
£
£
2,500
53,201
52,209
15,549
17,057 53,201
52,209
-
18,049
130
5,685
1,640
130
5,685
600
1,040
7,455 -
600
-
6,855
24,512 53,201
52,809
-
24,904
Opening
Balance
£
2,500
14,557
Incoming
Resources
Transfers
Carried
resources
expended
in/out
forward
£
£
£
£
2,500
53,201
52,209
15,549
17,057
7,455
53,201
52,209
-
18,049
-
600
6,855
24,512 53,201
52,809
-
24,904
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2022
2022
2022
2021
£
£
£
£
-
-
-
34,207
6,855
41,062
37,906
(16,158)
(16,158)
(13,394)
18,049
6,855
24,904
24,512

19 Related Party

The International Monuments Trust (IMT) Charity number 295131 is a related party whose trustees are appointed by the trustees of ICOMOS-UK. Of the four current trustees of IMT one is also a trustee of ICOMOS-UK. During the year a grant of £ 7,000 ( 2021 £ 7,000) to ICOMOS-UK was approved by the Trustees of IMT.

Page 13

FOR MANAGEMENT INFORMATION ONLY

International Council on Monuments and Sites, UK

UNRESTRICTED FUNDS

Income
2022
£
Donations
General
1,560
International Monuments Trust
7,000
Membership subscriptions:
Individual
33,295
Institutional
3,200
Gift Aid
2,801
Intern grant
-
Conferences, seminars and other events
5,341
Advisory income
-
Sale of publications
-
Bank interest
4
Contribution fron designated fund
Total Income
Expenditure
Direct costs
Staff costs
16,971
Payroll service
576
Advertising
1,453
Office rent, storage and services
2,760
Depreciation
-
HLF Bid
2,500
24,260
Conferences, seminars and other events
3,220
Support costs
Printing, postage, telephone, fax and stationery
1,479
Computers and Internet
2,542
Insurance
1,725
Travel & subsistence
-
Affiliation fees (Heritage Link and World Heritage UK)
400
Website
170
Miscellaneous expenditure
-
6,316
Governance costs
Independent examination,
900
Bank charges
170
Direct Debit charges and Paypal
660
1,730
Subvention to ICOMOS International Headquarters, Paris
16,683
Total expenditure
SURPLUS (DEFICIT) FOR YEAR
£
Conferences, seminars and other events
Income
ICOMOS-UK/ICOMOS IRELAND
World Heritage Challenges in Wales and Ireland
Iran Vernacular Architecture
Digital Technologies
Lectures
Christmas lectures
Expenditure
ICOMOS-UK/ICOMOS IRELAND
World Heritage Challenges in Wales and Ireland
Christmas Lecture
Eventbrite fees
Net income from events
£
Income and Expenditure Account Year to 31 December 2022
2022
£
1,560
7,000
33,295
3,200
2,801
2022
£
47,856
5,341
4
-
53,201
52,209

992
4,520
144
232
-
445
5,341
3,129
91
-
3,220

2,121
2021
£
3,690
7,000
32,847
4,000
656
-
5,341
-
-
48,193
1,260
2,158
-
-
4 3,418
-
16,971
576
1,453
2,760
-
2,500
-
2,500
54,111
21,099
864
6,558
798
-
24,260 29,319
3,220 87
1,479
2,542
1,725
-
400
170
-
1,909
1,090
1,578
20
740
115
-
6,316 5,452
900
170
660
900
51
607
1,730 1,558
16,683 17,495
53,911
200
-
-
-
1,000
1,158
2,158
-
-
87
87
2,071